New Rules for Publication of Tax Avoidance Schemes Information

June 2, 2026 · WOWERI

The UK authorities have introduced new rules for the publication of tax avoidance schemes information. These rules apply to declarations made under section 209 of the Finance Act 2026.

Introduction

New rules for the publication of tax avoidance schemes information have come into effect in the UK. These rules apply to declarations made under section 209 of the Finance Act 2026.

What's changed

The new rules set out the requirements that must be met when publishing information about tax avoidance schemes. These requirements include providing detailed information about the scheme, including its description, purpose, and potential benefits.

Who is affected

The new rules apply to all persons making declarations under section 209 of the Finance Act 2026. This includes individuals and companies, as well as their representatives.

What to do

If you are making a declaration under section 209 of the Finance Act 2026, you must ensure that you comply with the new rules for the publication of tax avoidance schemes information. This means providing detailed information about the scheme and meeting all the requirements set out in the new rules.

Source: legislation.gov.uk